Abstract
The Pusuk Buhit area has historical value for the development of Lake Toba tourism, especially Samosir as the birthplace of the Batak tribe. The historical and cultural potential are the main reasons for developing a tourism village based on local wisdom through good tourism governance. Cultural preservation is an advantage in developing tourism villages based on local wisdom in the Pusuk Buhit area, so special regulations are needed on the development of tourism villages based on local wisdom in Samosir Regency as well as collaboration with various parties for good tourism governance. The method used in this study is a qualitative approach, which aims to identify and classify the tourism potential of the Pusuk Buhit area which is included in the category of tourist village so that it can easily be developed. The results of the study show that integrated collaboration and tourism policy are the main priorities that must be implemented in tourism governance in the development of tourism villages based on local wisdom and also as one of the strengthening factor in increasing regional income in the tourism sector.
 Keywords: tourism policy, local wisdom, governance
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